HMRC latest guidance for employers

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10th January 2022

HMRC has published the latest edition of the Employer Bulletin. This guidance for employers, and their agents, includes articles on:
• reporting PAYE information in real time when payments are made early at Christmas
• preventing and correcting payroll errors
• Health and Social Care – National Insurance contribution increase
• UK-Swiss Convention on Social Security Coordination
• COVID-19 – summary of guidance published by HMRC
• VAT Reverse Charge on construction and building sites
• reporting benefits and expenses in real time
• notifying HMRC when you stop employing people.
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